Detailed Answer — Step‑by‑Step Process under Idaho law

If you are administering an Idaho estate and have paid all taxes, creditor claims, and administrative expenses, the final job is to distribute the remaining estate assets to the decedent’s children. Below is a clear, practical roadmap of the usual steps and legal considerations under Idaho probate law.

1. Verify whether the estate is governed by a will or by intestacy

– If there is a valid will, the personal representative (executor) must follow the will’s directions for the residue of the estate. If the will names the children as beneficiaries, distribute according to the will’s terms.
– If there is no valid will (intestate), Idaho’s intestate succession rules determine how the estate is divided among the spouse, children, and other relatives. See Idaho’s intestacy provisions: Idaho Code Title 15, Chapter 2 (Intestate Succession).

2. Complete the administration prerequisites

Before final distribution you must finish the estate administration tasks required by Idaho probate procedure:

• Prepare and file an inventory of estate assets (if required).
• Provide notice to creditors and allow the statutory claims period to run. (Follow the procedures and timing required by Idaho probate law.)
• Pay valid debts, funeral expenses, administration costs, and taxes (final income tax returns and any federal estate tax if applicable).
• Collect debts owed to the estate and liquidate assets if necessary to produce cash for distribution.

See Idaho probate administration rules: Idaho Code Title 15, Chapter 3 (Administration of Estates).

3. Prepare a proposed final accounting

The personal representative prepares a final accounting that shows: all receipts, disbursements, fees, claims paid, taxes paid, and the net estate available for distribution. The accounting should be clear enough for the court and beneficiaries to review.

4. Obtain court approval or file a petition for final distribution

– In many probate cases the personal representative must file a petition for final distribution or a petition for settlement and distribution with the probate court. The court will review the accounting, ensure creditor claims and taxes are satisfied, and approve the proposed distribution.
– The court may require notice to interested persons (heirs and beneficiaries) and an opportunity to object before entry of a final order. After approval, the court issues an order directing distribution to the beneficiaries and discharging the personal representative as appropriate.

5. Calculate each child’s share

How much each child receives depends on the governing document or intestacy rules:

• If a will specifies shares, distribute per those instructions.
• Under intestacy, children typically receive shares under Idaho’s statutes. The exact split may also depend on whether a surviving spouse exists and on whether any child predeceased the decedent. Consult Idaho’s intestacy rules: Idaho Code Title 15, Chapter 2.

6. Handle minors, incapacitated heirs, or disclaimers

– If a beneficiary child is a minor or incapacitated, the representative often must deliver the minor’s share to a court‑appointed guardian, a conservator, or place funds in a blocked or custodial account until a statuteally permitted age.
– If a beneficiary disclaims (refuses) the inheritance, Idaho law on disclaimers and the terms of the will or intestacy will govern who receives that share next.

7. Make distributions and obtain receipts/releases

After the court signs the order of distribution (or after all beneficiaries consent in an estate administered without court oversight where allowed), distribute funds and assets as ordered. Have beneficiaries sign receipts and releases to protect the personal representative against future claims.

8. File closing documents and seek discharge

File the final accounting, proof of distribution, receipts, and a petition for discharge with the probate court. Once the court approves, the personal representative is usually discharged and the estate is closed.

Key legal sources and further reading

• Idaho Code — Intestate succession: Title 15, Chapter 2.
• Idaho Code — Estate administration (creditor notices, accounting, distribution procedures): Title 15, Chapter 3.
• Federal estate tax and filing information (if applicable): IRS.

Important: Idaho has specific statutory forms, timing requirements, and local court rules. Many of the procedural details (exact notice periods, required filings, how to treat predeceased descendants, and rules for minors/incapacitated beneficiaries) are controlled by statute and local probate court practice. Review the Idaho probate statutes and local court rules or consult a probate attorney if anything is unclear.

This information is educational and general in nature. It is not legal advice. Consult a licensed Idaho attorney about your specific situation.

Helpful Hints

• Keep meticulous records: receipts, bank statements, invoices, and communications with creditors and beneficiaries.
• Provide timely and clear notices to heirs and creditors to avoid late claims or court objections.
• Run a careful title search and confirm ownership before transferring real property or distributing assets in kind.
• Ask beneficiaries to sign written receipts and releases when they accept distributions.
• If a beneficiary is a minor, discuss options early (guardian receipt, court‑appointed conservatorship, custodial accounts) to avoid improper transfers and court sanctions.
• Check whether any federal estate tax return (Form 706) or final income tax returns (Form 1040) are required before closing the estate.
• When in doubt about interpretation of a will, distribution math, or court filings, consult a probate attorney to avoid later personal liability as a personal representative.

For statutory language and exact procedures consult the Idaho Code chapters cited above and your local probate court rules. If you want help locating forms or filing requirements for a particular Idaho county probate court, an attorney or the court clerk can point you to the correct resources.